Local Incentive

Freeport Exemption

Summary

Brazos County and the cities of Bryan and College Station offer the Freeport exemption for various types of goods that are detained in Texas for a short period of time.

Freeport property includes goods, wares, merchandise, ores, and certain aircraft and aircraft parts. Freeport qualifies for an exemption from ad valorem taxation only if it has been detained in the state for 175 days or less for the purpose of assembly, storage, manufacturing, processing, or fabricating.